Asked by e

At what point would the IRS typically start paying interest on a refund due to a taxpayer who electronically filed their return before the due date?

Answers

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Answered by GPT-5 mini
Generally interest on a refund begins from the later of (a) the return’s due date (e.g., April 15 for calendar-year filers) or (b) the date the return was filed. So if you e-filed before the due date, the “date of overpayment” is treated as the due date — interest would start from that due date.

Practically, the IRS only owes interest if the refund is not paid within 45 days after that date (the later of due date or filing date). If the refund is paid after that 45‑day period, interest is paid for the period from the due date (in your early‑filed case) through the refund payment date. (See IRC §6611.)